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注册会计师CPA
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美国注册管理会计师(CMA)
特许注册金融分析师(CFA)
CCPA国际注册会计师
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单选题Butter and bread ______ their daily food, but the bread and the butter up now.
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单选题Just tell me what subject you"d like me to ______ so that I could get some notes ready.
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单选题My work ______, I went home. A. had been done B. done C. having done D. to be done
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单选题I met several people there, two of ______ being foreigners.
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单选题 At a certain time in our lives we consider every place as the possible site (地点) for a house. I have thus searched the country within a dozen miles of where I live. In imagination I have bought all the farms, one after another, and I knew their prices. The nearest thing that I came to actual ownership was when I bought the Hollowell place. But before the owner completed the sale with me, his wife changed her mind and wished to keep it, and he offered me additional dollars to return the farm to him. However, I let him keep the additional dollars and sold him the farm for just what I had given for it. The real attractions of the Hollowell farm to me were its position, being about two miles from the village, half a mile from the nearest neighbor, bounded (相邻) on one side by the river, and separated from the highway by a wide field. The poor condition of the house and fences showed that it hadn't been used for some time. I remembered from my earliest trip up the river that the house used to be hidden behind a forest area, and I was in a hurry to buy it before the owner finished getting out some rocks, cutting down the apple trees, and clearing away some young trees which had grown up in the fields. I wanted to buy it before he made any more of his improvements. But it turned out as I have said. I was not really troubled by the loss. I had always had a garden, but I don't think I was ready for a large farm. I believe that as long as possible it is better to live free and uncommitted (不受约束的). It makes but little difference whether you own a farm or not.
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单选题 To paraphrase 18th-century statesman Edmund Burke, "all that is needed for the triumph of a misguided cause is that good people do nothing. " One such cause now seeks to end biomedical research because of the theory that animals have rights ruling out their use in research. Scientists need to respond forcefully to animal rights advocates, whose arguments are confusing the public and thereby threatening advances in health knowledge and care. Leaders of the animal rights movement target biomedical research because it depends on public funding, and few people understand the process of health care research. Hearing allegations of cruelty to animals in research settings, many are perplexed that anyone would deliberately harm an animal. For example, a grandmotherly woman staffing an animal rights booth at a recent street fair was distributing a brochure that encouraged readers not to use anything that comes from or is animals--no meat, no fur, no medicines, Asked if she opposed immunizations, she wanted to know if vaccines come from animal research. When assured that they do, she replied, "Then I would have to say yes. " Asked what will happen when epidemics return, she said, "Don't worry, scientists will find some way of using computers. " Such well-meaning people just don't understand. Scientists must communicate their message to the public in a compassionate, understandable way-in human terms, not in the language of molecular biology. We need to make clear the connection between animal research and a grandmother's hip replacement, a father's bypass operation, a baby's vaccinations, and even a pet's shots. To those who are unaware that animal research was needed to produce these treatments, as well as new treatments and vaccines, animal research seems wasteful at best and cruel at worst. Much can be done. Scientists could "adopt" middle school classes and present their own research. They should be quick to respond to letters to the editor, lest animal rights misinformation go unchallenged and acquire a deceptive appearance of truth. Research institutions could be opened to tours, to show that laboratory animals receive humane care. Finally, because the ultimate stakeholders are patients, the health research community should actively recruit to its cause not only well-known personalities such as Stephen Cooper, who has made courageous statements about the value of animal research, but all who receive medical treatment. If good people do nothing there is a real possibility that an uninformed citizenry will extinguish the precious embers of medical progress.
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单选题Can you tell the difference among A and B?A. tellB. theC. differenceD. among
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单选题We strongly suggest that Ann is told about his physical condition as soon as possible. A. strongly B. is C. told D. as soon as possible
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单选题 Inflation Business and government leaders also consider the inflation rate to be an important general indicator. Inflation is a period of increased spending that causes rapid rises in prices. {{U}} {{U}} 16 {{/U}} {{/U}}your money buys fewer goods so that you get {{U}} {{U}} 17 {{/U}} {{/U}}for the same amount of money as before, inflation is the problem. There is a general rise {{U}} {{U}} 18 {{/U}} {{/U}}the price of goods and services. Your money buys less. Sometimes people describe inflation as a time when "a dollar is not worth a dollar anymore". Inflation is a problem for all consumers. People who live on a fixed income are hurt the {{U}} {{U}} 19 {{/U}} {{/U}}. Retired people, for instance, cannot count on an increase in income as prices rise. Elderly people who do not work face serious problems in stretching their incomes to {{U}} {{U}} 20 {{/U}} {{/U}}their needs in time of inflation. Retirement income {{U}} {{U}} 21 {{/U}} {{/U}}any fixed income usually does not rise as fast as prices. Many retired people must cut their spending to {{U}} {{U}} 22 {{/U}} {{/U}}rising prices. In many cases they must stop {{U}} {{U}} 23 {{/U}} {{/U}}some necessary items, such as food and clothing. Even {{U}} {{U}} 24 {{/U}} {{/U}}working people whose incomes are going up, inflation can be a problem. The {{U}} {{U}} 25 {{/U}} {{/U}}of living goes up, too. People who work must have even more money to keep up their standard of living. Just buying the things they need costs more. When incomes do not keep {{U}} {{U}} 26 {{/U}} {{/U}}with rising prices, the standard of living goes down. People may be earning the same amount of money, but they are not living as well because they are not able to buy as many goods and services. Government units gather information about prices in our economy and publish it as price indexes {{U}} {{U}} 27 {{/U}} {{/U}}the rate of change can be determined. A price index measures changes in prices using the price for a {{U}} {{U}} 28 {{/U}} {{/U}}year as the base. The base price is set at 100, and the other prices are reported as a {{U}} {{U}} 29 {{/U}} {{/U}}of the base price. A price index makes {{U}} {{U}} 30 {{/U}} {{/U}}possible to compare current prices of typical consumer goods, for example, with prices of the same goods in previous years.
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单选题Rising wages — together with currency fluctuations and high fuel costs — are eating away the once-formidable "China price" advantage, prompting thousands of factory owners to flee the Pearl River Delta. Much has been written about the more than doubling of wages at the Shenzhen factory of Foxconn, the world's largest electronics contract manufacturer, which produces Apple iPhones and iPads and employs 920,000 people in China alone. "One carl talk about a world pre- and post- Foxconn," says Victor Fung, chairman of Li & Fung, the world's biggest sourcing company and a supplier of Wal-Mart. "Foxconn is as important as that." Foxconn' s wage increases are only the most dramatic. Our analysis suggests that, since February, minimum wages have climbed more than 20 percent in 20 Chinese regions and up to 30 percent in some, including Sichuan. At a Guangdong Province factory supplying Honda, wages have risen an astonishing 47 percent. All this is bad news for companies operating in the world's manufacturing hub, and chief executives should assume that double-digit annual rises — if not on the scale witnessed this year — are here to stay. Looked at another way, however, wage inflation provides companies with a once -in -a -generation opportunity to rethink radically the way they approach global production — and they should do so sooner rather than later. Why the urgency? After all, wage hikes in China are nothing new. Since 1990, they have risen by an average of 13 percent a year in U.S. dollar terms and 19 percent annually in the past five years. There are two big reasons the situation is different now. The first has to do with productivity. Over the past 20 years, productivity increases have broadly matched wage increase, negating their impact. The pay rises came from a very low base, so while average wages grew 19 percent a year from 2005 to 2010, this amounted to only ¥260 a month per employee, a sum that could be offset by more efficient production or switching to cheaper sources of parts and materials. If labor costs continue, however, to increase at 19 percent a year for another five years, monthly wages would grew ¥623 per month, according to BCG estimates. Such an increase would ripple through the economy in the form of higher prices for components, business services, cargo-handling and office staff. The second reason relates to societal change. Until now, if has been easy to lure a seemingly unlimited number of young, low-wage workers to the richer coastal regions and house them cheaply in dormitories until they saved enough to return home to their families in the interior provinces. In the future, though, young workers will be harder to recruit. This is partly because there will be fewer of them: Largely because of the country's one-child policy, the number of Chinese aged 15 to 29 will start declining in 2011. Moreover, with living standards rising across China, fewer of today's rural youth will want to go to coastal regions to toil for 60 hours a week on an assembly line and live in a cramped dormitory. So what can CEOs do in this fast-changing environment? An instinctive reaction is to search for cheaper labor elsewhere. But this is short-sighted and would provide — at best — a short-term fix. Another option is to stay in China and try to squeeze out greater productivity gains.
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单选题______ did we go swimming in the Changjiang River.
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单选题The girl ______ an English song in the next room is Tom's sister. A. who is singing B. is singing C. sang D. was singing
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单选题______children believe they can succeed, they will never become totally independent.
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单选题What ______ you do this Sunday if it ______?A. do, will rainB. will, rainC. do, rainsD. will, rains
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单选题 The Norwegian Government is doing its best to keep the oil industry under control. A new law limits exploration to an area south of the southern end of the long coastline; production limits have been laid down (though these have already been raised); and oil companies have not been allowed to employ more than a limited number of foreign workers. But the oil industry has a way of getting over such problems, and few people believe that the Government will be able to hold things back for long. As an Norwegian politician said last week:"We will soon be changed beyond all recognition. " Ever since the war, the Government has been carrying out a program of development in the area north of the Arctic Circle. During the past few years this program has had a great deal of success. Tromso has been built up into a local capital with a university, a large hospital and a healthy industry. But the oil industry has already started to draw people south, and within a few years the whole northern policy could be in ruins. The effects of the oil industry would not be limited to the north, however. With nearly 100 percent employment, everyone can see a situation developing in which the service industries and the tourist industry will lose more of their workers to the oil industry. Some smaller industries might even disappear altogether when it becomes cheaper to buy goods from abroad. The real argument over oil is its threat to the Norwegian way of life. Farmers and fishermen do not make up most of the population, but they are an important part of it, because Norwegians see in them many of the qualities that they regard with pride as essentially Norwegian. And it is the farmers and the fishermen who are most critical of the oil industry because of the damage that it might cause to the countryside and to the sea.
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单选题Here are my neighbors______home was destroyed by the earthquake.
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单选题The Daily Inquirer October 8 Book Review of Anne Narazaki' s New Century, New Business Reviewed by John Gilliam Anne Narazaki's recent book, New Century, New Business, seeks to examine the new technologies that are critical for global business and how they affect today's corporate transactions. Ms. Narazaki argues that while economic transactions of one kind or another have taken place for thousands of years, the impact of changing technology on business has become obvious only recently. In fact, as new technologies have grown more prevalent, Ms. Narazaki observes, international businesses have increased in size and number. At the same time, the time required to conduct each business transaction has decreased. Mr. Narazaki illustrates her observations with detailed examples of recent business transactions. Citing the merger of Poynter Technologies and Carce Company, which created the largest financial services company in the world, Ms. Narazaki explains the effect technology has on the valuation of a company, on communication between the managements of different companies, and on stock and funds trading. Those of us who take an interest in the interaction between business and technology will find Ms. Narazaki's ideas persuasive. The view that business cannot survive without keeping up with new technology has become today' s corporate reality. To: Anne Narazaki Date: October 13 From: Lily Oguro Dear Anne, I know we haven' t spoken since our days working together at the Rosence Company in Sydney, but I' m writing to congratulate you on the publication of your first book! I happened to read the Daily Inquirer on October 8 and was pleased and surprised to come across John Gilliam's article. You must be thrilled at getting such a great review. It seems like ages ago we worked together in Sydney. Do you remember our office? No computers, no internet, and three phones for twenty employees. Times and businesses certainly have changed. Judging by what I have read in your book so far, I thoroughly agree with your insightful and engaging assessment of technology and business. Are you still living in London? I'll be making a business trip there next month.(I'm with Rotaro incorporated now), and it would be nice to see you. In any event, I am really looking forward to finishing your book. Sincerely yours, Lily Oguro
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单选题You are cordially invited to a formal ______ being held in honor of the company's new vice president. A. receipt B. receiving C. receiver D. reception
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单选题 Oil and Economy Could the bad old days of economic decline be about to return? Since OPEC agreed to supply-cuts in March, the price of crude oil has jumped to almost $26 a barrel, up from less than $10 last December. This near-tripling of oil prices calls up scary memories of the 1973 oil shock, when prices quadrupled, and 1979—1980, when they also almost tripled. Both previous shocks resulted in double-digit inflation and global economic decline. So where are the headlines warning of gloom and doom this time? The oil price was given another push up this week when Iraq suspended oil exports. Strengthening economic growth, at the same time as winter grips the northern hemisphere, could push the price higher still in the short term. Yet there are good reasons to expect the economic consequences now to be less severe than in the 1970s. In most countries the cost of crude oil now accounts for a smaller share of the price of petrol than it did in the 1970s. In Europe, taxes account for up to four-fifths of the retail price, so even quite big changes in the price of crude have a more muted effect on pump prices than in the past. Rich economies are also less dependent on oil than they were, and so less sensitive to swings in the oil price. Energy conservation, a shift to other fuels and a decline in the importance of heavy, energy-intensive industries have reduced oil consumption. Software, consultancy and mobile telephones use far less oil than steel or car production. For each dollar of GDP (inconstant prices) rich economies now use nearly 50% less oil than in 1973. The OECD estimates in its latest Economic Outlook that, if oil prices averaged $22 a barrel for a full year, compared with $13 in 1998, this would increase the oil import bill in rich economies by only 0.25%—0.5% of GDP. That is less than one-quarter of the income loss in 1974 or 1980. On the other hand, oil-importing emerging economies—to which heavy industry has shifted—have become more energy-intensive, and so could be more seriously squeezed. One more reason not to lose sleep over the rise in oil prices is that, unlike the rises in the 1970s, it has not occurred against the background of general commodity-price inflation and global excess demand. A sizable portion of the world is only just emerging from economic decline. The Economist's commodity price index is broadly unchanging from a year ago. In 1973 commodity prices jumped by 70%, and in 1979 by almost 30%.
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单选题【2015中国银行】The children trembled with fear when they saw the policeman.
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